1.audit 审计 SH O&:2
2.attestation 鉴证 s|X_:3\x
3.credibility 可信赖程度 PzustC|
4.audit of financial statements 财务报表审计 r~ 2q`l'>
5.agreed-upon procedures 执行商定程序 ";DozPU
6.high levels of assurance 高水平保证 ]@ }o"Td
7.compilation 编制 ^)h &s*
8.reliability 可靠性 j3u!lZ}U
9.relevance 相关性 b*4aUpW
10.professional skepticism 职业谨慎 ja(ZJ[<`
11.objectivity 客观性 Y=y
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12. professional competence 专业胜任能力 at1 oxmy
13.Senior/CPA-in-charge 项目经理 4M+f#b1
14.audit engagement letter 业务约定书 VKg9^%#b`[
15.recurring audit 连续审计 ZvK.X*~s
16.the client 委托人 Xe(]4Ux
17.change CPA 更换注册会计师 _rz\[{)
18.the existing CPA 现任注册会计师 8<@X= Z
19.the successor CPA 后任注册会计师 nG ur2 }>n
20.the preceding CPA前任注册会计师 PfGiJ]:V-u
21.issue the audit report 出具审计报告 } g: 'K
22.expert 专家 </R @)_'
23.the board of directors 董事会 [w) KNl
24.knowledge of the entity‘ s business 了解被审计单位情况 D%6}x^`Qk
25.assess material misstatement risks评估重大错报风险 K??jV&Xor
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 _Ih"*~ r/&
27.a general knowledge of —— 初步了解―――的情况 BgY|v
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28.a more knowledge of—— 进一步了解的情况 '2rSX[$ tf
29.the prior year‘s working papers 以前年度工作底稿 n#B}p*G
30.minutes of meeting 会议纪要 ==trl#kQ%%
31.business risks 经营风险 ~RZN +N
32.appropriateness 适当性 ;ULw-&]P
33.accounting estimate 会计估计 77j"zr7v
34.management representations 管理层声明 f"^t~q[VS
35.going concern assumption 持续经营假设 `, 4YPjk^
36.audit plan 审计计划 7Q,<h8N\5
37.significant audit areas 重点审计领域 5glEV`.je
38.error 错误 "W_E!FP]r
39.fraud舞弊 xn)F(P 0kv
40.modified or additional procedures 修改或追加审计程序 [jEA|rd~}
41.misappropriation of assets 侵占资产 >t.PU.OM
42.transactions without substance 虚假交易 . k#O[^~]
43.unusual pressures 异常压力 "#iO{uMWb
44.the suspected noncompliance 涉嫌存在违法行为 $>Ow<! c
45.materialiy 重要性 $_e{Zv[
46.exceed the materiality level 超过重要性水平 Sz Fh
47.approach the materiality level 接近重要性水平 $U(D*0+o/
48.an acceptably low level 可接受水平 @ ]42.oP
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 579 t^"ja~
50.misstatements or omissions 错报或漏报 = \K/ulZo
51.aggregate 总计 a
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52.subsequent events 期后事项 ISTAJ8"
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53.adjust the financial statements 调整财务报表 4#I=n~8a
54.perform additional audit procedures 实施追加的审计程序 $XKUw" %
55.audit risk 审计风险 0
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56.detection risk 检查风险 !~ j9Oc^
57.inappropriate audit opinion 不适当的审计意见 A> (EM}\,
58.material misstatement 重大的错报 _T=";NSa
59.tolerable misstatement 可容忍错报 9_Z_5w;h
60.the acceptable level of detection risk 可接受的检查风险
